90年代中后期,中国的市场经济不断发展。社会经济的发展,对传统的税收制度也提出了新的要求。在新阶段,要在税务工作中处理好各方面的经济关系,对传统的模式加以改善,建立起现代企业制度相适应的税收制度。 In the mid-to-late 1990s, China’s market economy continued to develop. The socio-economic development has also set new demands on the traditional tax system. In the new stage, it is necessary to handle various aspects of economic relations in the tax work, improve the traditional model and establish a tax system that is compatible with the modern enterprise system.